Official letter 2025/CTBNI-TTHT about deductible expense:
In case the Company leases land associated with the infrastructure of Viglacera Real Estate Trading Company and pays a lump sum for the entire lease period to implement an expansion investment project in the IP, the Company is allocated gradually. land rent associated with infrastructure is included in business expenses for the total rental period if all conditions specified in Clause 1, Article 6 of Circular 78/2014/TT-BTC are satisfied
